105

Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants

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Notes.
1. This Chapter does not cover :
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8

NC
or 11;
(b) Vegetable fats and oils (Chapter 15);
(c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal,
blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any
combination thereof (Chapter 16);
(d) Bakers’ wares and other products of heading 19.05; or
(e) Homogenised composite food preparations of heading 21.04.
2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the
like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading
18.06).

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3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7
or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8)
which have been prepared or preserved by processes other than those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.
5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by
heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a
product through reduction of water content or other means.
6. For the purposes of heading 20.09, the expression “juices, unfermented and not containing
added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not
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exceeding 0.5 % vol.

Subheading Notes.
1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means
preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants
or young children or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be taken of small quantities of any
ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of vegetables.
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Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
2. For the purposes of subheading 2007.10, the expression “homogenised preparations” means
preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or
young children or for dietetic purposes, in containers of a net weight content not exceeding 250
g. For the application of this definition no account is to be taken of small quantities of any
ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading
2007.10 takes precedence over all other subheadings of heading 20.07.
3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71,
the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix
hydrometer or of refractive index expressed in terms of percentage sucrose content obtained
from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a
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different temperature.
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 106

Rates of Duty (%)

ASEAN Member
Hdg. AHTN 2022 MFN

E
Description States Enjoying
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)

NC
20.01 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid.
2001.10.00 - Cucumbers and gherkins 15 0 All.
2001.90 - Other :
2001.90.10 - - Onions 15 0 All.
2001.90.90 - - Other 15 0 All.

20.02 Tomatoes prepared or preserved otherwise than by

vinegar or acetic acid.

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2002.10.00 - Tomatoes, whole or in pieces 10 0 All.
2002.90 - Other :
2002.90.10 - - Tomato paste 10 0 All.
2002.90.20 - - Tomato powder 3 0 All.
2002.90.90 - - Other 15 0 All.

20.03 Mushrooms and truffles, prepared or preserved

otherwise than by vinegar or acetic acid.
2003.10.00 - Mushrooms of the genus Agaricus 7 0 All.
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2003.90 - Other :
2003.90.10 - - Truffles 7 0 All.
2003.90.90 - - Other 7 0 All.

20.04 Other vegetables prepared or preserved otherwise

than by vinegar or acetic acid, frozen, other than
products of heading 20.06.
2004.10.00 - Potatoes 10 0 All.
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2004.90 - Other vegetables and mixtures of vegetables :

2004.90.10 - - Suitable for infants or young children 3 0 All.
2004.90.90 - - Other 10 0 All.

20.05 Other vegetables prepared or preserved otherwise

than by vinegar or acetic acid, not frozen, other than
products of heading 20.06.
2005.10 - Homogenised vegetables :
2005.10.20 - - Suitable for infants or young children 7 0 All.
2005.10.30 - - Suitable for dietetic purposes 7 0 All.
2005.20 - Potatoes :
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- - In sticks form :
2005.20.11 - - - In airtight containers for retail sale 7 0 All.
2005.20.19 - - - Other 7 0 All.
- - Other :
2005.20.91 - - - In airtight containers for retail sale 7 0 All.
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2005.20.99 - - - Other 7 0 All.

2005.40.00 - Peas (Pisum sativum) 10 0 All.
- Beans (Vigna spp., Phaseolus spp.) :
2005.51.00 - - Beans, shelled 15 0 All.
2005.59 - - Other :
2005.59.10 - - - In airtight containers for retail sale 7 0 All.
2005.59.90 - - - Other 7 0 All.
2005.60.00 - Asparagus 10 0 All.
2005.70.00 - Olives 7 0 All.
 107
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
2005.80.00 - Sweet corn (Zea mays var. saccharata) 15 0 All.

NC
- Other vegetables and mixtures of vegetables :
2005.91.00 - - Bamboo shoots 10 0 All.
2005.99 - - Other :
2005.99.10 - - - In airtight containers for retail sale 10 0 All.
2005.99.90 - - - Other 10 0 All.

20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of 15 0 All.
plants, preserved by sugar (drained, glacé or
crystallised).

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20.07 Jams, fruit jellies, marmalades, fruit or nut purée and
fruit or nut pastes, obtained by cooking, whether or
not containing added sugar or other sweetening
matter.
2007.10.00 - Homogenised preparations 7 0 All.
- Other :
2007.91.00 - - Citrus fruit 15 0 All.
2007.99 - - Other :
2007.99.10 - - - Fruit pastes other than of mangoes, pineapples or 3 0 All.
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strawberries
2007.99.20 - - - Jams and fruit jellies 15 0 All.
2007.99.30 - - - Mango purée 15 0 All.
2007.99.90 - - - Other 15 0 All.

20.08 Fruit, nuts and other edible parts of plants, otherwise

prepared or preserved, whether or not containing
added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
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- Nuts, ground-nuts and other seeds, whether or not

mixed together :
2008.11 - - Ground-nuts :
2008.11.10 - - - Roasted 15 0 All.
2008.11.20 - - - Peanut butter 15 0 All.
2008.11.90 - - - Other 15 0 All.
2008.19 - - Other, including mixtures :
2008.19.10 - - - Cashew nuts 10 0 All.
- - - Other :
2008.19.91 - - - - Roasted 10 0 All.
2008.19.99 - - - - Other 10 0 All.
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2008.20 - Pineapples :
2008.20.10 - - In airtight containers for retail sale 10 0 All.
2008.20.90 - - Other 10 0 All.
2008.30 - Citrus fruit :
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2008.30.10 - - Containing added sugar or other sweetening matter or 10 0 All.

spirit
2008.30.90 - - Other 10 0 All.
2008.40.00 - Pears 7 0 All.
2008.50.00 - Apricots 7 0 All.
2008.60 - Cherries :
2008.60.10 - - Containing added sugar or other sweetening matter or 7 0 All.
spirit
2008.60.90 - - Other 7 0 All.
 108
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
2008.70 - Peaches, including nectarines :

NC
2008.70.10 - - Containing added sugar or other sweetening matter or 7 0 All.
spirit
2008.70.90 - - Other 7 0 All.
2008.80.00 - Strawberries 15 0 All.
- Other, including mixtures other than those of subheading
2008.19 :
2008.91.00 - - Palm hearts 10 0 All.
2008.93 - - Cranberries (Vaccinium macrocarpon, Vaccinium
oxycoccos); lingonberries (Vaccinium vitis-idaea) :
2008.93.10 - - - Containing added sugar or other sweetening matter or 10 0 All.

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spirit
2008.93.90 - - - Other 10 0 All.
2008.97 - - Mixtures :
2008.97.10 - - - Of stems, roots and other edible parts of plants, not 10 0 All.
including fruits or nuts whether or not containing
added sugar or other sweetening matter or spirit
2008.97.20 - - - Other, containing added sugar or other sweetening 10 0 All.
matter or spirit
2008.97.90 - - - Other 10 0 All.
2008.99 - - Other :
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2008.99.10 - - - Lychees 10 0 All.
2008.99.20 - - - Longans 10 0 All.
2008.99.30 - - - Of stems, roots and other edible parts of plants, not 10 0 All.
including fruits or nuts whether or not containing
added sugar or other sweetening matter or spirit
2008.99.40 - - - Other, containing added sugar or other sweetening 10 0 All.
matter or spirit
2008.99.90 - - - Other 10 0 All.
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20.09 Fruit or nut juices (including grape must and coconut

water) and vegetable juices, unfermented and not
containing added spirit, whether or not containing
added sugar or other sweetening matter.
- Orange juice :
2009.11.00 - - Frozen 7 0 All.
2009.12.00 - - Not frozen, of a Brix value not exceeding 20 1 0 All.
2009.19.00 - - Other 1 0 All.
- Grapefruit juice; pomelo juice :
2009.21.00 - - Of a Brix value not exceeding 20 7 0 All.
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2009.29.00 - - Other 7 0 All.

- Juice of any other single citrus fruit :
2009.31.00 - - Of a Brix value not exceeding 20 10 0 All.
2009.39.00 - - Other 10 0 All.
- Pineapple juice :
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2009.41.00 - - Of a Brix value not exceeding 20 10 0 All.

2009.49.00 - - Other 10 0 All.
2009.50.00 - Tomato juice 10 0 All.
- Grape juice (including grape must) :
2009.61.00 - - Of a Brix value not exceeding 30 3 0 All.
2009.69.00 - - Other 3 0 All.
- Apple juice :
2009.71.00 - - Of a Brix value not exceeding 20 7 0 All.
2009.79.00 - - Other 7 0 All.
 109
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
- Juice of any other single fruit, nut or vegetable :

NC
2009.81 - - Cranberry (Vaccinium macrocarpon, Vaccinium
oxycoccos) juice; lingonberry (Vaccinium vitis-idaea)
juice :
2009.81.10 - - - Suitable for infants or young children 10 0 All.
2009.81.90 - - - Other 10 0 All.
2009.89 - - Other :
2009.89.10 - - - Blackcurrant juice 10 0 All.
2009.89.20 - - - Coconut water 10 0 All.
2009.89.30 - - - Coconut water concentrate 10 0 All.
2009.89.40 - - - Mango juice concentrate 10 0 All.

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- - - Other :
2009.89.91 - - - - Suitable for infants or young children 10 0 All.
2009.89.99 - - - - Other 10 0 All.
2009.90 - Mixtures of juices :
2009.90.10 - - Suitable for infants or young children 10 0 All.
- - Other :
2009.90.91 - - - Ready for immediate consumption 10 0 All.
2009.90.99 - - - Other 10 0 All.
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